COMPLIANCE CHECKLISTFOR COMPANIES APPLYING AS

AUTHORISED ECONOMIC OPERATORS (AEO) ACCREDITION

The questionnaires below are meant to assist the Malaysian Royal Customs in determining theeligibility of companies applying for accreditation as Authorised Economic Operators (AEO).

Conditions and requirements Yes No For OfficialUse

A. Demonstrated Compliance with CustomsRequirements

1. Has any action been taken against your company onany infringement/offence committed under theCustoms Act 1967 or any other national legislationenforced over a period of 3 years. If yes, please specifytype of offence and action taken?

2 Does your company owe any unpaid duties to theCustoms Department?

B. Satisfactory System for Management ofCommercial Records

3. Does your company practice accounting systems andrecords in accordance with the Generally AcceptedAccounting Principles (GAAP)?

4. Does your company maintain a complete set ofaccounting books and records in a satisfactorymanner?

5. Assuming the accounting system is in the electronicformat, is it possible for the auditor to test the systemand extract the data from the system?

6. Does your company have a purchase and inventorysystem?

7. If the answer to question 6 is yes, does your companykeep records inventory of each item?

8. Does your company clearly delineate betweeninventory/procurement from abroad and locally?

Conditions and requirements Yes No For OfficialUse

9. Does your company have an account payable ledger?

10. Does your company have a receivable ledger?

11. Does your company have a cash receipts journal?

12. Does your company have a cash payments journal?

13. Does your company follow the requirements ofsending a copy of audited financial statement within 6months to Suruhanjaya Syarikat Malaysia (SSM)?

14. Have your company submitted lists of goods toCustoms Headquarters for the purpose of identifyingcustoms tariff codes?

15. Have your company submitted lists of prices of thegoods to Customs Headquarters to enable the pricingof goods be consistent with the WTO ValuationGuidelines?

16. Does your company maintain a regularly updatedrecord systems on cargo movements relating both toimport and export?

17. Does your company maintain a proper archive recordsystem which permits Customs to conduct anyrequired or periodic audit on cargo movementsrelating both to import and export or for the purposeof validation at any time?

C. Financial Viability18. Is your company registered with the Registrar of

Companies?Please furnish us the following documents:

- Company Profile- Financial Statement for the last 3 consecutive

years

D. Consultation, Co-operation andCommunication

19. Has your company designated a person or section as acontact point with Customs?

Conditions and requirements Yes No For OfficialUse

E. Education, Training and Awareness20. Does your company educate its personnel through

courses or training programmers on the risksassociated with movement of goods in theinternational trade supply chain?

21. Does your company provide educational materials,expert guidance and appropriate training on theidentification of potentially suspect cargo to allrelevant personnel involved in the supply chain, suchas security personnel, cargo-handling and cargo-documentation personnel, as well as employees in theshipping and receiving areas?

F. Information Exchange, Access andConfidentiality

22. Is your company prepared to make payment to makepayment of customs duties via the electronic fundtransfer?

23. Does your company employ adequate informationtechnology security measures which will protectagainst access by unauthorized persons?

24. Does your company employ the use of internationalstandards when developing electronic data structure,timing for submission and message content?G. Cargo Security

25. Does your company implement and maintain a properand adequate security measures on the following :

(i) manufacturing of goods(ii) movement of goods(iii) loading premises of goods(iv) conveyance/carriers of goods

26. Does your company develop and maintain a securitypolicy manual which contains detailed guidelines onprocedures to be followed to preserve the integrity ofcargo while in its custody?

Conditions and requirements Yes No For OfficialUse

H. Conveyance Security27. Does your company develop and maintain a security

policy manual on which contains detailed guidelineson sealing responsibilities and other security relatedmeasures to be followed to preserve the integrity ofcargo while in its custody?

28. Does your company have an established framework(Radio Frequency Identification Device (RFID) orGlobal Positioning System (GPS)) to check the routeand the mode of transportation, as well as to properlytrack the movement of the cargoes?

I. Premises Security29. Does your company conduct examination on incoming

and outgoing persons, vehicles and cargoes to andfrom your premise?

30. Does your company have sufficient physical securityprovided in ensuring safety of goods and premisessuch as locking devices, barrier, fencing and lighting,placement of guards, including setup of close circuittelevision (CCTV) and periodic patrolling.

J. Personnel Security31. Does your company screen the background of

prospective employees?

32. Does your company have a punitive regulationestablished to deal with any misconduct of staff?

K. Trading Partner Security33. Does your company screen the background of

forwarding agencies/logistics companies handlingyour company’s cargo?

34. Does your company screen the background of yourtrading partners?

L. Crisis Management and Incident Recovery35. Does your company have a contingency plan for

emergency security situations and for disasterincident recovery?

Conditions and requirements36. Have your company ever experience any

accident/disaster related to the cargoes processedunder the operations of the company? If any pleasespecify the actions taken.

M. Measurement, Analyses and Improvement37. Is periodical assessment done to identify areas for

improvement to ensure efficiency and integrity of thesecurity management system?

38. Does your company have an appropriate identificationof audit criteria to conduct internal audit?

39. Is there a framework established to take actions onrecommendations of the Internal Audit?

I hereby declare that the above information provided are true and correct. I also undertake toinform Royal Malaysian Customs immediately of any changes in the particulars declared on thiscompliance checklist. I hereby agree that should any information be found false or incorrect, RoyalMalaysian Customs has the right to reject my application or cancel my status.

Date :……………… …………………………………………(Applicant’s Signature )

Name Of Applicant :

Designation Of Applicant :

Company’s Official Stamp :